1.audit 审计 vO"E4s
2.attestation 鉴证 PR(KDwsT&l
3.credibility 可信赖程度 y,KZp2 j
4.audit of financial statements 财务报表审计 Ln+ k_
5.agreed-upon procedures 执行商定程序 #Q_<eo%lI*
6.high levels of assurance 高水平保证 -;HZ!Lf
7.compilation 编制 t4~?m{
8.reliability 可靠性 `'mRGz7t
9.relevance 相关性 W$l4@A
10.professional skepticism 职业谨慎 :x3DuQP
11.objectivity 客观性 @X
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12. professional competence 专业胜任能力 EL2z&
13.Senior/CPA-in-charge 项目经理 BtJF1#f
14.audit engagement letter 业务约定书 ;F71f#iY
15.recurring audit 连续审计 w)YTHY(k;
16.the client 委托人 LS#_K-
17.change CPA 更换注册会计师 673G6Nk
18.the existing CPA 现任注册会计师 (tzAUrC
19.the successor CPA 后任注册会计师 KM^}d$x
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20.the preceding CPA前任注册会计师 4IM_6
21.issue the audit report 出具审计报告 ]^a{?2ei
22.expert 专家 g&ba]?[A
23.the board of directors 董事会 JE$$6X
24.knowledge of the entity‘ s business 了解被审计单位情况 z|S4\Ae
25.assess material misstatement risks评估重大错报风险 *_Pkb.3R
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 A9[D.W9>
27.a general knowledge of —— 初步了解―――的情况 +K;%sAZy
28.a more knowledge of—— 进一步了解的情况 9~iDL|0'~
29.the prior year‘s working papers 以前年度工作底稿 -*?{/QmKb
30.minutes of meeting 会议纪要 {w99~?
31.business risks 经营风险 RcI0n"Gi_
32.appropriateness 适当性 Dl}va
33.accounting estimate 会计估计 &,]yqG 2
34.management representations 管理层声明 y
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35.going concern assumption 持续经营假设 RT9%E/m
36.audit plan 审计计划 x_4{MD^%
37.significant audit areas 重点审计领域 oOQ0f |MGp
38.error 错误 |
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39.fraud舞弊 @XKVdtG
40.modified or additional procedures 修改或追加审计程序 -#AO4xpI
41.misappropriation of assets 侵占资产 *vzj
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42.transactions without substance 虚假交易 $')Uie<!8
43.unusual pressures 异常压力 J'lqHf$T
44.the suspected noncompliance 涉嫌存在违法行为 =VZ0+Yl
45.materialiy 重要性 ZQ#AE VI,
46.exceed the materiality level 超过重要性水平 3+D4$Y"
47.approach the materiality level 接近重要性水平 f{D~ZC.*
48.an acceptably low level 可接受水平 ^"$~&\+x5
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 @Z9>E+udQ
50.misstatements or omissions 错报或漏报 mi sPJO&QD
51.aggregate 总计 M;@/697G
52.subsequent events 期后事项 Mgu=cm)
53.adjust the financial statements 调整财务报表 l-[5Zl;"
54.perform additional audit procedures 实施追加的审计程序 xn7bb[g;
55.audit risk 审计风险 &+
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56.detection risk 检查风险 yfe4}0}
57.inappropriate audit opinion 不适当的审计意见 G0x!:[
58.material misstatement 重大的错报 Ymg,NkiP0
59.tolerable misstatement 可容忍错报 v,c:cKj
60.the acceptable level of detection risk 可接受的检查风险